Form SD - Specialized disclosure report

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM SD

SPECIALIZED DISCLOSURE REPORT

Orla Mining Ltd.

(Exact name of registrant as specified in its charter)

British Columbia, Canada	001-39766
(State or other jurisdiction of incorporation)	(Commission File Number)

1010-1075 West Georgia Street Vancouver, British Columbia	V6E 3C9
(Address of principal executive offices)	(Zip code)

Etienne Morin, 604-564-1852

(Name and telephone number, including area code, of person to contact in connection with this report)

Check the appropriate box to indicate the rule pursuant to which this form is being filed.

☐Rule 13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from January 1 to December 31,_________.

☒

Rule 13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended December 31, 2023.

SECTION 1 – CONFLICT MINERALS DISCLOSURE

Item 1.01 - Conflict Minerals Disclosure and Report

Not applicable

Item 1.02 - Exhibit

Not applicable

SECTION 2 – RESOURCE EXTRACTION ISSUER DISCLOSURE

Item 2.01 Resource Extraction Issuer Disclosure and Report

Orla Mining Ltd. (the “Company”) is subject to Canada’s Extractive Sector Transparency Measures Act (“ESTMA”). The Company is relying on the alternative reporting provision of Item 2.01 and providing its ESTMA report for the year ended December 31, 2023 to satisfy the requirements of Item 2.01. The Company’s ESTMA report is available on the Company’s website at https://orlamining.com/investors/annual-filings/ or on the Government of Canada’s website at https://natural-resources.canada.ca/our-natural-resources/minerals-mining/services-for-the-mining-industry/extractive-sector-transparency-measures-act/links-estma-reports/18198 . The payment disclosure required by Form SD is included as Exhibit 2.01 to this Form SD.

SECTION 3 – EXHIBITS

Item 3.01. Exhibits

The following exhibit is filed as part of this report.


Exhibit Number		Description

2.01		Extractive Sector Transparency Measures Act – Annual Report for the year ended December 31, 2023

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned.

ORLA MINING LTD.	July 25, 2024

	(Date)


By:	/s/ Etienne Morin
Name:		Etienne Morin
Title:		Chief Financial Officer

Exhibit 2.01

UNCLASSIFIED - NON CLASSIFIÉ

Extractive Sector Transparency Measures Act - Annual Report
Reporting Entity Name	ORLA MINING LTD.
Reporting Year	From	1/1/2023	To:	12/31/2023	Date submitted	5/1/2024
Reporting Entity ESTMA Identification Number	E640923		Original Submission Amended Report
Other Subsidiaries Included (optional field)

Not Consolidated

Not Substituted

Attestation by Reporting Entity
In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.


Full Name of Director or Officer of Reporting Entity	Etienne Morin				Date	4/18/2024
Position Title	Chief Financial Officer

UNCLASSIFIED - NON CLASSIFIÉ

Extractive Sector Transparency Measures Act - Annual Report
Reporting Year	From:	1/1/2023	To:	12/31/2023
Reporting Entity Name	ORLA MINING LTD.				Currency of the Report	CAD
Reporting Entity ESTMA Identification Number	E640923
Subsidiary Reporting Entities (if necessary)
Payments by Payee


Country	Payee Name¹	Departments, Agency, etc… within Payee that Received Payments	Taxes	Royalties	Fees	Production Entitlemengts	Bonuses	Dividends	Infrastructure Improvement Payments	Total Amount paid to Payee	Notes
United States of America	Government of the United States of America	Bureau of Land Management	-	-	853,849	-	-	-	-	853,849	Annual fees for mining claims and Environmental Impact Statement processing cost recovery fee
United States of America	State of Nevada	Nevada Department of Taxation, Division of Environmental Protection and Water Resources	30,046	-	108,943	-	-	-	-	138,988	Permit Fees and Modified Business Tax
Panama	Government of Panama	National Treasury of Panama	80,972	-	118,514	-	-	-	-	199,486	Annual fees for mining concessions, licenses, and taxes
Mexico	Government of Mexico	Mexican Social Security Institute	1,062,472	-	-	-	-	-	-	1,062,472	Social security and retirement taxes
Mexico	Government of Mexico	Institute of National Workers Housing Fund	299,345	-	-	-	-	-	-	299,345	Payroll taxes related to housing
Mexico	State of Zacatecas	Ministry of Finance	614,466	-	-	-	-	-	-	614,466	State taxes on payroll and Ecological taxes
Mexico	Municipality of Mazapil	Municipality Treasury	301,347	-	-	-	-	-	-	301,347	Property taxes
Mexico	Government of Mexico	Tax Administration Services (SAT)	78,552,228	1,472,843	4,477,910	-	-	-	-	84,502,981	Royalties on precious metals revenue; permit and concession fees; mining taxes; and corporate income taxes

















Additional Notes:	Payments in Mexico were made in MXN and converted to CAD using the average rate for the year ended December 31, 2023, where 1 CAD = 13.1493 MXN. Payments in Panama and the United States of America were made in USD and converted to CAD using the average exchange rate for the year ended December 31, 2023, where 1 CAD = 0.7410 USD.

UNCLASSIFIED - NON CLASSIFIÉ


Extractive Sector Transparency Measures Act - Annual Report
Reporting Year	From:	1/1/2023	To:	12/31/2023
Reporting Entity Name	ORLA MINING LTD.					Currency of the Report	CAD
Reporting Entity ESTMA Identification Number	E640923
Subsidiary Reporting Entities (if necessary)
Payments by Project
Country	Project Name¹	Taxes	Royalties	Fees	Production Entitlements	Bonuses	Dividends	Infrastructure Improvement Payments	Total Amount paid by Project	Notes²³
Panama	Cerro Quema	80,971.66	-	118,514	-	-	-	-	199,486
Mexico	Camino Rojo	80,829,858	1,472,843	4,477,910	-	-	-	-	86,780,611
United States of America	Souht Railroad	30,046	-	768,822	-	-	-	-	798,867
United States of America	Monitor Gold	-	-	109,800	-	-	-	-	109,800
United States of America	Lewis	-	-	84,170	-	-	-	-	84,170























Additional Notes³:	Payments in Mexico were made in MXN and converted to CAD using the average rate for the year ended December 31, 2023, where 1 CAD = 13.1493 MXN Payments in Panama and the United States of America were made in USD and converted to CAD using the average exchange rate for the year ended December 31, 2023, where 1 CAD = 0.7410 USD.

Document Information	12 Months Ended
Document Information	Dec. 31, 2023
Document Information:
Document Type	2.01 SD
Amendment	false
CIK	0001680056
Registrant Name	Orla Mining Ltd.
Period End Date	Dec. 31, 2023
Reporting Currency	CAD

Payments, by Category - CAD ($)	Taxes	Royalties	Fees	Total Payments
Total	$ 80,940,876	$ 1,472,843	$ 5,559,216	$ 87,972,934

Payments, by Project - 12 months ended Dec. 31, 2023 - CAD ($)	Taxes	Royalties	Fees	Total Payments
Total	$ 80,940,876	$ 1,472,843	$ 5,559,216	$ 87,972,934
Cerro Quema
Total	80,971.66		118,514	199,486
Camino Rojo
Total	80,829,858	$ 1,472,843	4,477,910	86,780,611
Souht Railroad
Total	$ 30,046		768,822	798,867
Monitor Gold
Total			109,800	109,800
Lewis
Total			$ 84,170	$ 84,170

Payments, by Government - 12 months ended Dec. 31, 2023 - CAD ($)	Taxes	Royalties	Fees	Total Payments
Total	$ 80,940,876	$ 1,472,843	$ 5,559,216	$ 87,972,934
MEXICO \| Government of Mexico, Mexican Social Security Institute
Total	1,062,472			1,062,472
MEXICO \| Government of Mexico, Institute of National Workers Housing Fund
Total	299,345			299,345
MEXICO \| State of Zacatecas, Ministry of Finance
Total	614,466			614,466
MEXICO \| Municipality of Mazapil, Municipality Treasury
Total	301,347			301,347
MEXICO \| Government of Mexico, Tax Administration Services (SAT)
Total	78,552,228	$ 1,472,843	4,477,910	84,502,981
PANAMA \| Government of Panama, National Treasury of Panama
Total	80,972		118,514	199,486
UNITED STATES \| Government of the United States of America, Bureau of Land Management
Total			853,849	853,849
UNITED STATES \| State of Nevada, Nevada Department of Taxation, Division of Environmental Protection and Water Resources
Total	$ 30,046		$ 108,943	$ 138,988

Payments, Details - 12 months ended Dec. 31, 2023 - CAD ($)	Amount	Type	Country	Subnat. Juris.	Govt.	Project
#: 1
	$ 853,849	Fees	UNITED STATES		Government of the United States of America, Bureau of Land Management	Monitor Gold
#: 2
	30,046	Taxes	UNITED STATES	snj:US-NV	State of Nevada, Nevada Department of Taxation, Division of Environmental Protection and Water Resources	Souht Railroad
#: 3
	108,943	Fees	UNITED STATES	snj:US-NV	State of Nevada, Nevada Department of Taxation, Division of Environmental Protection and Water Resources	Lewis
#: 4
	80,972	Taxes	PANAMA		Government of Panama, National Treasury of Panama	Cerro Quema
#: 5
	118,514	Fees	PANAMA		Government of Panama, National Treasury of Panama	Cerro Quema
#: 6
	1,062,472	Taxes	MEXICO		Government of Mexico, Mexican Social Security Institute	Camino Rojo
#: 7
	299,345	Taxes	MEXICO		Government of Mexico, Institute of National Workers Housing Fund	Camino Rojo
#: 8
	614,466	Taxes	MEXICO	snj:MX-ZAC	State of Zacatecas, Ministry of Finance	Camino Rojo
#: 9
	301,347	Taxes	MEXICO	snj:MX-ZAC	Municipality of Mazapil, Municipality Treasury	Camino Rojo
#: 10
	78,552,228	Taxes	MEXICO		Government of Mexico, Tax Administration Services (SAT)	Camino Rojo
#: 11
	1,472,843	Royalties	MEXICO		Government of Mexico, Tax Administration Services (SAT)	Camino Rojo
#: 12
	$ 4,477,910	Fees	MEXICO		Government of Mexico, Tax Administration Services (SAT)	Camino Rojo